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Accounting Historians Journal

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Verification Procedures Used In Two Inventory Counts In New Spain, 1596-1597, David Baron Jan 1996

Verification Procedures Used In Two Inventory Counts In New Spain, 1596-1597, David Baron

Accounting Historians Journal

This is a report on an examination of translated official documents from two inspections of the Onate expedition conducted in 1596 and 1597 in New Spain: present day Mexico. Its principal objective is to describe the purpose, the nature, and the quality of verification practices used in the Spanish-Americas at that time. The findings include: (1) verification of contract compliance was an established practice in sixteenth century New Spain, (2) the two inspections differed substantially in the care and thoroughness of the work done, and (3) generally, the practices showed rapid adoption of Spanish methods in the frontiers of its …

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Accounting For Idle Capacity: Its Place In The Historical Cost Literature And Conjecture About Its Disappearance, Gloria Vollmers Jan 1996

Accounting For Idle Capacity: Its Place In The Historical Cost Literature And Conjecture About Its Disappearance, Gloria Vollmers

Accounting Historians Journal

How best to provide management with useful information about the underutilization of factory and machinery are old cost accounting questions. The literature from the turn of the century up through the 1950s reveals that the topic interested many. This paper resurrects those historical discussions. The objective is twofold, to demonstrate the sophistication and innovation of early writers emphasizing why they thought the topic important, and, to explore some theories about why this interest dissipated within the accounting literature. The possibilities include the effect of the great depression, wartime regulations, the withdrawal of the industrial engineer from costing and the growing …

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Warren W. Nissley: A Crusader For Collegiate Education, Elliott L. Slocum, Alfred Robert Roberts Jan 1996

Warren W. Nissley: A Crusader For Collegiate Education, Elliott L. Slocum, Alfred Robert Roberts

Accounting Historians Journal

Warren W. Nissley's intense dedication to public accounting led him to crusade for development of schools of accountancy and improvement of education of accountants. Nissley conceived and championed the Bureau for Placements, 1926-1932, which resulted in: public accounting firms recruiting college graduates and developing permanent professional staffs, publishing the first Institute career publication, academic and student awareness of public accounting, and improved quality of college programs and graduates. Nissley's campaign for independent schools of accountancy, 1928-1950, influenced the Institute's committee on education. Many elements of his recommendations may be recognized in the evolution and current developments of accounting education. However, …

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Author And Publisher Addresses; Announcement [1996, Vol. 23, No. 1], Academy Of Accounting Historians Jan 1996

Author And Publisher Addresses; Announcement [1996, Vol. 23, No. 1], Academy Of Accounting Historians

Accounting Historians Journal

Table of contents for Accounting and Business Research, Vo. 26, no. 2 (Spring 1996); Contemporary Accounting Research, Vol. 13, no. 1 (Spring 1996); Accounting and Finance, Vol. 25, no. 2 (Nov. 1995)

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Contents [1996, Vol. 23, No. 2]; Accounting Historians Journal, The [1996, Vol. 23, No. 2]; Guide For Submitting Manuscripts [1996, Vol. 23, No. 2], Academy Of Accounting Historians Jan 1996

Contents [1996, Vol. 23, No. 2]; Accounting Historians Journal, The [1996, Vol. 23, No. 2]; Guide For Submitting Manuscripts [1996, Vol. 23, No. 2], Academy Of Accounting Historians

Accounting Historians Journal

The prefatory matter includes: List of the Academy officers and trustees, editorial staff and board, subscription information, issue cover page, the table of contents, Statement of Policy, Guide for Submitting Manuscripts, Complementary Copies and Reprints, 1997 Submission Invoice, Application for 1997 Membership.

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Voluntary Disclosure In A Nineteenth Century American Corporation: The Demise Of Managerial Information As A Significant Element Of Financial Reporting, Rodney R. Michael Jan 1996

Voluntary Disclosure In A Nineteenth Century American Corporation: The Demise Of Managerial Information As A Significant Element Of Financial Reporting, Rodney R. Michael

Accounting Historians Journal

In a report issued in 1994, the Jenkins Committee advocated the integration of managerial statistics, which could be used to assess the efficiency and effectiveness of a firm's management, into financial statements. This study traces the development, and subsequent demise, of similar managerial information within the financial statements of the Quincy Mining Company in the nineteenth century. Two contemporary models for financial disclosure are developed for comparative purposes and it is concluded that the Quincy Mining Company intentionally restricted the information available to shareholders. By clarifying the disclosure practices of a single firm in an unregulated environment, this study provides …

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Accounting Historians Journal, 1996, Vol. 23, No. 2 [Whole Issue] Jan 1996

Accounting Historians Journal, 1996, Vol. 23, No. 2 [Whole Issue]

Accounting Historians Journal

December issue

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1995 Accounting Hall Of Fame Induction: William W. Cooper, Thomas Burns Jr., William W. Cooper Jan 1996

1995 Accounting Hall Of Fame Induction: William W. Cooper, Thomas Burns Jr., William W. Cooper

Accounting Historians Journal

Citation for William W. Cooper, by Thomas J. Burns (Professor Emeritus, The Ohio State University) and Research and Practice in Contemporary Accounting, by W.W. Cooper

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Rendering The Unfamiliar Intelligible: Discovering The Human Side Of Accounting's Past Through Oral History Interviews, Thomas N. Tyson Jan 1996

Rendering The Unfamiliar Intelligible: Discovering The Human Side Of Accounting's Past Through Oral History Interviews, Thomas N. Tyson

Accounting Historians Journal

Two paradigmatic schools are presently exploring twentieth century accounting history. Conventional historians typically examine archival data to determine the origin and development of modern accounting practices. Alternatively, more critical scholars often question the motives of accountants and managers in the design, collection, and use of this same data. Although each school has a different primary objective, both focus on documented events and both usually ignore the more personal, human side of history : the attitudes and perceptions of accountants, managers, and workers regarding accounting numbers and reports. This undocumented, human aspect of accounting history is best revealed through oral history …

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Announcement [1996, Vol. 23, No. 2]; Ad Hoc Reviewers [1996, Vol. 23, No. 2], Academy Of Accounting Historians Jan 1996

Announcement [1996, Vol. 23, No. 2]; Ad Hoc Reviewers [1996, Vol. 23, No. 2], Academy Of Accounting Historians

Accounting Historians Journal

Table of contents for Contemporary Accounting Research, Vol. 13, no. 2 (Fall 1996) and Vol. 14, no. 1 (Spring 1997); Accounting and Business Research Vol. 26, no. 3 (Summer 1996)

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Samuel J. Broad's Contributions To The Accounting Profession, Gary John Previts, Thomas R. Robinson Jan 1996

Samuel J. Broad's Contributions To The Accounting Profession, Gary John Previts, Thomas R. Robinson

Accounting Historians Journal

In the decade following the passage of the Federal Securities Laws of 1933 and 1934, the reform of accounting and auditing practices directed authority for selection of accounting principles and auditing procedures away from the discretion of the individual accountant and auditor. Instead, a self-regulatory peer driven process to establish general acceptance for a more limited set of principles and procedures was being initiated. Two events which occurred in 1938 indelibly affected this process, the SEC's decision to issue Accounting Series Release No. 4, which empowered non-governmental entities as potential sources of authoritative support, and the McKesson & Robbins fraud …

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Retrospective: Andrew Barr: Longest Serving Sec Chief Accountant, Gary John Previts, Dale L. Flesher Jan 1996

Retrospective: Andrew Barr: Longest Serving Sec Chief Accountant, Gary John Previts, Dale L. Flesher

Accounting Historians Journal

Andrew Barr, born in Urbana, Illinois, in 1901, was one of the earliest professional accounting executives to develop a career with the federal government. He died on November 29, 1995 at his Urbana home. Barr worked for the Securities and Exchange Commission (SEC) from 1938 to 1972: the last 16 years as chief accountant.1 This tenure made him the longest serving chief accountant to date. After living at the University Club in Washington, DC, for over 40 years, he returned after retirement to Urbana, a city where several generations of the Barr family had lived and worked as brick manufacturers.

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Institute Of Chartered Accountants Of Ontario (Icao) And The Emergence Of Ethical Codes, Dean E. Neu, Lubna Saleem Jan 1996

Institute Of Chartered Accountants Of Ontario (Icao) And The Emergence Of Ethical Codes, Dean E. Neu, Lubna Saleem

Accounting Historians Journal

Starting from the premise that ethical codes fulfil important ideological functions, we document the trajectory of the Institute of Chartered Accountants of Ontario's [ICAO] ethical code since their incorporation in 1883. In the analysis that follows, we argue that shifts occurred in how the written ethical code spoke of, and conceptualized, "professional ethics". We also propose that these shifts can be read as responses to changing circumstances: the ideological effect being to provide "compelling reasons" for the maintenance of professional privilege. The provided analysis contributes to our understanding of the role and functioning of ethical codes and highlights the political …

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Book Reviews [1996, Vol. 23, No. 1], Victoria Beard Jan 1996

Book Reviews [1996, Vol. 23, No. 1], Victoria Beard

Accounting Historians Journal

Books reviewed are: The development of the history of accounting thought in Italy and the Biblioteca Storica di Ragioneria ed Economia Aziendale by Prof. A. Amaduzzi and Prof. G. Cavazzoni; Hugh M. Coombs and John Richard Edwards, Accounting Innovation: Municipal Corporations 1835-1935 Reviewed by Jean E. Harris; John Richard Edwards, Ed., Twentieth-Century Accounting Thinkers Reviewed by Maureen Berry; Richard V. Mattessich, Critique of Accounting: Examination of the Foundations and Normative Structure of an Applied Discipline Reviewed by Thomas N. Tyson; Glenn Van Wyhe, The Struggle for Status: A History of Accounting Education Reviewed by Harold Q. Langenderfer

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Accounting Historians Journal, 1996, Vol. 23, No. 1 [Whole Issue] Jan 1996

Accounting Historians Journal, 1996, Vol. 23, No. 1 [Whole Issue]

Accounting Historians Journal

June issue

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Patterns Of Research Productivity And Knowledge Creation At The Accounting Review: 1967-1993, Jacci L. Rodgers, Paul F. Williams Jan 1996

Patterns Of Research Productivity And Knowledge Creation At The Accounting Review: 1967-1993, Jacci L. Rodgers, Paul F. Williams

Accounting Historians Journal

This paper presents an analysis of author productivity in The Accounting Review for the period 1967 through 1993. The stratification observed in other disciplines is evident and is associated with a set of "elite" schools. The most productive authors in TAR are dominated by graduates of these schools. It is also the case that these elite authors increasingly rely on other social science disciplines, notably financial economics and cognitive psychology, for producing accounting knowledge. Evidence is also provided which indicates that the process of elite formation at TAR is more consistent with the use of particularistic rather than universal criteria. …

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Citational Analysis Of The Accounting Education Literature, 1956-1990, George O. Gamble, Gordon Otto, Ladelle Marie Hyman Jan 1995

Citational Analysis Of The Accounting Education Literature, 1956-1990, George O. Gamble, Gordon Otto, Ladelle Marie Hyman

Accounting Historians Journal

Citations were collected for education articles published from 1956-1990. The journals selected for the study are International Journal of Accounting Education and Research (IJAER), Issues in Accounting Education (IAE), Journal of Accountancy (JOA), Journal of Accounting Education (JOAE), and The Accounting Review (TAR). An analysis of the data has revealed: (1) the maximum average citation per paper peaked around 1981-82; (2) the 1976-1985 decade was the most productive in terms of the number of articles, average number of pages per article, and the average number of citations per paper; (3) JOA had the highest average citations per paper; (4) sixty-seven …

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Contents [1995, Vol. 22, No. 1]; Accounting Historians Journal, The [1995, Vol. 22, No. 1]; Guide For Submitting Manuscripts [1995, Vol. 22, No. 1], Academy Of Accounting Historians Jan 1995

Contents [1995, Vol. 22, No. 1]; Accounting Historians Journal, The [1995, Vol. 22, No. 1]; Guide For Submitting Manuscripts [1995, Vol. 22, No. 1], Academy Of Accounting Historians

Accounting Historians Journal

The prefatory matter includes: List of the Academy officers and trustees, editorial staff and board, subscription information, issue cover page, the table of contents, Statement of Policy, Guide for Submitting Manuscripts, and Complementary Copies and Reprints, and Communications Section.

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Use Of Accounting Information In Governmental Regulation And Public Administration: The Impact Of John R. Commons And Early Institutional Economists, Mark A. Covaleski, Mark William Dirsmith, Sajay Samuel Jan 1995

Use Of Accounting Information In Governmental Regulation And Public Administration: The Impact Of John R. Commons And Early Institutional Economists, Mark A. Covaleski, Mark William Dirsmith, Sajay Samuel

Accounting Historians Journal

This paper examines the socio-political process by which an ensemble of such calculative practices and techniques as accounting came to be developed, adopted, and justified within turn-of-the-cen-tury public administration. We are particularly concerned with examining the influence of John R. Commons and other early institutional economists during this Progressive era. Using primary and secondary archival materials, our purpose is to make three main contributions to the literature. First, the paper explores Commons' contribution to the debates over "value" which seems to be somewhat unique in that he explicitly recognized that there exists no unproblematic, intrinsic measure of value, but rather …

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Retrospective: Paul Franklin Grady, Wesley T. Andrews Jan 1995

Retrospective: Paul Franklin Grady, Wesley T. Andrews

Accounting Historians Journal

This paper, written by his son-in-law of 37 years, is a collection of anecdotal "folklore" about a man who had a very significant impact on the development of the accounting profession during the "Golden Age of Accounting". Paul Grady's greatness arose from his enormous dedication, strength and character, coupled with his complete honesty and relentless ruthlessness in seeking to have his views prevail. The only purpose in the paper is to provide a glimpse of the nature of this truly remarkable person. If the paper fails in this, then perhaps the reader will at least find the stories mildly amusing.

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Book Reviews [1995, Vol. 22, No. 1], Victoria Beard Jan 1995

Book Reviews [1995, Vol. 22, No. 1], Victoria Beard

Accounting Historians Journal

Boorks reviewed are: Margaret Hoskins, Mary E. Murphy's Contributions to Accountancy Reviewed by Leslie S. Oakes; G. H. Lawson, Ed., Studies in Cash Flow Accounting and Analysis (Aspects of the Interface between Managerial Planning, Reporting and Control and External Performance Measurement) Reviewed by Kathryn A. S. Lancaster; Robert K. Mautz, Financial Reporting for Nonprofit Organizations: A Fresh Look Reviewed by Denise Nitterhouse; Grant U. Meyers and Erwin S. Koval, Proud of the Past: 75 Years of Excellence Through Leadership 1919-1994, Reviewed by Richard Vangermeersch; R.H. Parker and B.S. Yamey, Eds., Accounting History: Some British Contributions Reviewed by Jeremy Cripps; Chris …

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Accounting Historians Journal, 1995, Vol. 22, No. 1 [Whole Issue] Jan 1995

Accounting Historians Journal, 1995, Vol. 22, No. 1 [Whole Issue]

Accounting Historians Journal

June issue

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Accounting Historians Journal, 1995, Vol. 22, No. 2 [Whole Issue] Jan 1995

Accounting Historians Journal, 1995, Vol. 22, No. 2 [Whole Issue]

Accounting Historians Journal

December issue

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British Cost Accounting Development: Continuity And Change, John Richard Edwards, Malcolm Anderson Jan 1995

British Cost Accounting Development: Continuity And Change, John Richard Edwards, Malcolm Anderson

Accounting Historians Journal

This paper uses the archival records of three entities successively carrying on coal and ironmaking activities at Staveley between 1838-1900, together with the findings from earlier research, to explore the costing information generated over the period 1690-1900. We find a system of cost accounting, broadly defined, in operation throughout the period, a large measure of continuity concerning its basic features, and innovations made from time to time presumably designed to improve its usefulness. The paper uses the results of this and earlier research to explore the nature of accounting change and draws attention to possible differences in the path of …

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Irving Fisher And The Mechanistic Character Of Twentieth Century Accounting Thought, Tom Mouck Jan 1995

Irving Fisher And The Mechanistic Character Of Twentieth Century Accounting Thought, Tom Mouck

Accounting Historians Journal

This paper provides an overview of the influence of Newtonian mechanics on the development of neoclassical economic theory and highlights Fisher's role in the popularization of the resulting mechanical conception of economics. The paper also portrays Fisher's The Nature of Capital and Income : a work which has been aptly characterized as the "first economic theory of accounting" : as the first move toward the colonization of accounting by economics. The result of Fisher's influence has been a paradigmatic linkage between the Newtonian world view of science, neoclassical economics, and mainstream academic accounting thought. The picture that emerges from this …

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Edward Wild: Advocate Of Simplification And An Organised Profession In Colonial Australia, Garry D. Carnegie, Scott Varker Jan 1995

Edward Wild: Advocate Of Simplification And An Organised Profession In Colonial Australia, Garry D. Carnegie, Scott Varker

Accounting Historians Journal

As far as can be established, Edward Wild's book, Bookkeeping by Double Entry Made Easy, was the second book on accounting to be published in Australia. Apart from the presentation of his simplified system of double entry bookkeeping, Wild advocated the establishment of an organised Australian accounting profession in his book. This paper examines the life and career of Wild and describes and analyses the content of his book. The book is placed within the local Victorian context. Possible influences on Wild's writing are examined and the possible influence of Wild on later developments in Australian accounting is addressed.

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Book Reviews [1995, Vol. 22, No. 2], Victoria Beard Jan 1995

Book Reviews [1995, Vol. 22, No. 2], Victoria Beard

Accounting Historians Journal

Books reviewed are: Anthony G. Hopwood and Peter Miller, Eds., Accounting as Social and Institutional Practice Reviewed by Ross E. Stewart; Wolodymyr Motyka, Annotated Bibliography of Russian Language Publications on Accounting 1736-1917 Reviewed by Marc I. LeBow; Paul Omerod, The Death of Economics Reviewed by Scot A. Stradley; Graeme Donald Snooks, Economics without Time.- A Science Blind to the Forces of Historical Change Reviewed by Christopher J. Napier; Tony Tinker and Tony Puxty, Eds., Policing Accounting Knowledge: The Market for Excuses Affair Reviewed by Alan J. Richardson; Robert Van Riper, Setting Standards for Financial Reporting: FASB and the Struggle for …

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Announcement [1995, Vol. 22, No. 1], Academy Of Accounting Historians Jan 1995

Announcement [1995, Vol. 22, No. 1], Academy Of Accounting Historians

Accounting Historians Journal

Announcements include: Table of contents for Accounting and Business Research, Vol. 25, no. 98 (Springr 1995) and Vol. 25, no. 99 (Summer 1995); Contemporary Accounting Research Vol. 12, no. 1 (Fall 1995)

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1826 Contract For Construction Of Facilities At The Pensacola Naval Station And Its Implications For Historical Research Using Agency Theory, O. Ronald Gray, Richard Victor Calvasina Jan 1995

1826 Contract For Construction Of Facilities At The Pensacola Naval Station And Its Implications For Historical Research Using Agency Theory, O. Ronald Gray, Richard Victor Calvasina

Accounting Historians Journal

This contract dispute enhances our understanding of agency relationships and fosters greater recognition of the limitations and hazards of historical research using an agency literature framework. The accounting records, related memoranda, and reports submitted also provide insight into the nature and character of early defense contract accounting and relationships between these contractors and the government. Difficulties confronted by the Navy in securing a contractor; contract terms; civilian contractor's project accounting records, related memoranda, and correspondence with naval authorities are reviewed. The post-contract correspondence provides insight into how early 19th century government contractors attempted to resolve disputes with the government.

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Earned Income Credit: Historical Predecessors And Contemporary Evolution, Anthony J. Cataldo Jan 1995

Earned Income Credit: Historical Predecessors And Contemporary Evolution, Anthony J. Cataldo

Accounting Historians Journal

The Revenue Reconciliation Act of 1993 (RRA93) significantly expanded the earned income credit (EIC), which was changed to include low-income taxpayers without dependents. Evolving, most directly, from the "workfare" plan (1972) proposed by Senate Finance Committee Chairman, Russel B. Long, and in response to President Nixon's Family Assistance Program (FAP), the post-1974 EIC was not the first of its kind. It had two predecessors. The EIC of 1923 through 1931 benefitted taxpayers with or without dependents and excluded any "workfare" feature. A second EIC, in name only, was in effect for the 1934 through 1943 tax years. This paper develops …

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